Suresh Ghanshyam Shinde, Nanded V. Income-tax Officer, Ward - 4, Nanded

ITA 543/PUN/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0285 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 26-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.543/PUN/2018 / ASSESSMENT YEAR : 2012-13 SURESH GHANSHYAM SHINDE, AT MAHATALA PO NIWAGHA, TQ. HADGAON, DIST. NANDED PAN : CDAPS6931H VS. ITO, WARD-4, NANDED (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSE D BY THE CIT(A)-1, AURANGABAD ON 26-12-2017 IN RELATION TO THE ASSESSMENT YEAR 2012-13. 2. I HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATE RIAL ON RECORD. IT IS SEEN THAT THE AO AND THE LD. CIT(A) PAS SED THE ORDERS EX-PARTE QUA THE ASSESSEE . THE ASSESSEE, VIDE THE GROUNDS RAISED IN THE MEMORANDUM OF APPEAL, HAS ASSAILE D THE ACTION OF THE AUTHORITIES BELOW IN NOT GIVING PROPER OPPORTUNITY OF HEARING. IN VIEW OF THE FOREGOING FACTS, I AM OF APPELLANT BY NONE RESPONDENT BY SHRI M.K. VERMA DATE OF HEARING 10-12-2018 DATE OF PRONOUNCEMENT 11-12-2018 ITA NO.543/PUN/2018 SURESH G. SHINDE 2 THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET-ASIDE AND THE MATTER IS RESTORED TO THE FILE OF AO. I ORDER ACCORDINGLY AND DIRECT HIM TO MAKE THE ASSESSMENT AFRESH AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH DECEMBER, 2018. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 11 TH DECEMBER, 2018 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS-1, AURANGABAD 4. / THE PR. CIT-1, AURANGABAD 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.543/PUN/2018 SURESH G. SHINDE 3 DATE 1. DRAFT DICTATED ON 10-12-18 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 10-12-18 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *